Discourses surrounding the evolution of the IASB/FASB Conceptual Framework: What they reveal about the “living law” of accounting

The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) recently published the final version of Chapter 1 of their joint Conceptual Framework for Financial Reporting (IASB/FASB, 2010). In this article, we focus on two of the key issues addressed in Chapter 1: stewardship and the definition of the primary user groups of financial statements. To address the discourses surrounding the evolution of Chapter 1, we introduce the concept of “living law” from sociological jurisprudence into accounting scholarship. We first trace the role of stewardship/accountability in the evolution—from antiquity to the present day—of the living law of accounting. We then explore the origin, nature, and implications—from a living law perspective—of the moral traditions associated with stewardship/accountability. Our analysis suggests that stewardship has been, and continues to be, embedded in the living law of accounting—notwithstanding the formal pronouncements of standard setters. We also examine the social accounting project from a living law perspective and we suggest that such an analysis provides new possibilities for addressing core social accounting concerns. We conclude by arguing that, particularly in light of the far reaching impact of the neoliberal agenda, there is an urgent need for scholars in both contemporary “social” and “mainstream” accounting to recognize and build upon their shared living law heritage rooted in the age-old traditions of stewardship/accountability.     

Internal and external barriers to eco‐conscious apparel acquisition

Apparel consumption is a contributing cause of environmental change, and environmental integrity requires the encouragement of eco‐conscious apparel acquisition. Unfortunately, among consumers, there is limited engagement in this behaviour. Therefore, the purpose of this study was to expand the knowledge base of eco‐conscious apparel consumption and question the limited participation by identifying barriers that constrain consumers. This study used a qualitative approach to collect and analyse data from 26 eco‐conscious consumers. Data collection for the study occurred through semi‐structured interviews. Results indicate that consumers find it difficult to engage in eco‐conscious apparel acquisition on a consistent basis because a number of barriers stand in the way. These barriers include knowledge and attitudes about environmentally preferable apparel, availability of environmentally preferable apparel, economic resources, retail environments and societal norms. Consequently, the implication is that strategies intending to encourage eco‐conscious apparel acquisition should include a focus on diminishing these barriers.     

Marry capital giving cycle with deferred giving cycle

This article suggests a way to transform the future to the present by transferring planned giving techniques into capital campaigning. The author discusses the merits of his case by instilling the needs of the donor first and the success of the institution as a natural second.     

Shining light on the darkness. Placing tourists within North Korean tourism. Comment on: Desiring the dark: ‘A taste for the unusual’ in North Korean tourism?

Few studies exist of tourism in North Korea. Many passing references to tourism have been distanced from actual tourists. Visiting North Korea is a form of moral political tourism that has no relationship to dark tourism or fantasy, but represents tourist interest in seeking to discover a ‘real’ North Korea that is distinct from hegemonic political narratives from outside or inside the country. Tourism is associated with the need to evaluate and reconsider political orthodoxies and ideologies, and discover an everyday environment.     

Voices from higher up the ladder: exploring the team leader role in call centres

This paper focuses on an under‐researched employee category in the call centre literature—the team leader. The paper, drawing on data from nine Australian call centres, finds that the team leader role is integral to the effectiveness of call centres, yet it is a role that consists of considerable complexity and contradictions. The research demonstrates the critical role performed by team leaders: coach, mentor, trainer, performance evaluator, communicator and supervisor. It also shows team leaders as being far more positive about many of the features of the call centre work environment compared with those on the front line. However, there does appear to be a need for greater acknowledgement of their challenging role, the contradictions that are inherent in the job and the need, in many cases, for increased support being made available to assist.     

Innovation Roadmapping: Building Concepts from Practitioners’ Insights

Cartographic roadmaps used for navigating from A to B provide a strong metaphor for innovation roadmaps used at firms for navigating from the present to the future. Now ready to move beyond this metaphor—the pace and proliferation of knowledge on innovation roadmapping have reached a point at which it would be useful to lay out some groundwork for extended theorizing and research in this area. This paper contributes here by reporting on a qualitative inductive research based on documented practitioners’ insights. To better understand the phenomenon of innovation roadmapping (what it is and what it is not) and its impact on innovation performance, this study builds concepts in the context of strategic innovation management theory. Through a systematic analysis of the qualitative data extracted from 12 cases selected from the extant literature, this research found five concepts with common ground in these cases and built a framework in which innovation roadmapping is established by (1) a strategy of time pacing, (2) synchronizing dialogues, and (3) mapping innovation elements to a timeline. Furthermore, the systematic analysis of the documented practitioners’ insights indicates that roadmapping affects either the innovation performance of (4) competitive timing or (5) industry synergy. Overall, this leads to an initial formulation of theory with this conceptual framework and six related propositions. The key insights for innovation managers in industrial firms are that, in striving for competitive timing or industry synergy, roadmapping provides a means to achieve these objectives and, in deploying roadmapping in the organization, dialogue and pacing are critically important.